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Roth 401(k) Knowledgebase

Comparison of Plans - Plan Qualification Issues

Plan Qualification Issues

Pre-tax 401(k)

Roth 401(k)

ADP Testing

Yes

Yes

Top Heavy Test - §416

Yes

Yes

General Test Applies - §401(a)(4)

- Average Benefits

- Rate Group

- Gateway

 

Yes

No

No

 

Yes

No

No

Average Benefits Test - §410(b)

Yes

Yes

Annual Additions Limit - §415(c)

Yes

Yes

401(k) Safe Harbor

Yes

Yes

Deferral is 100% Vested

Yes

Yes

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